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TMI Blog2015 (3) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Prime facie, it is not clear whether the Fly Ash Handling System installed in the Thermal Power Station is the applicant's property. The case laws relied upon by the applicant are not applicable in the facts and circumstances of the present case. In view of that, we direct the applicant to make a pre-deposit of ₹ 15,00,000 within a period of eight weeks. Upon deposit of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Ramana Logistics, Chennai. There is no dispute that Fly ash is an input used in the manufacture of cement. By the impugned order, the Commissioner denied the Cenvat credit of ₹ 60,32,506/- along with interest and imposed penalty for the period Oct.08 to Sept.13 on the ground that the contractor provided the services in the premises of Thermal Power Station and the Operation and Mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(l) of the CENVAT Credit Rules. He relied upon the following decisions:- (i) Birla Corporation Ltd. s Commissioner of Central Excise, Lucknow reported in 2014 (34) S.T.R.55 (Tri.-Del.). (ii) Birla Corporation Ltd. Vs Commissioner of Central Excise, Lucknow reported in 2014 (34) S.T.R.589 (Tri.-Del.). (iii) Commissioner of Central Excise, Nagpur Vs Ultrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above rate of ₹ 18/- per tonne of flyash is applicable only for the present system which is there in the thermal plant, and once our own system is installed for flyash handling, the rate will be suitably amended considering the higher output. 5. Prime facie, it is not clear whether the Fly Ash Handling System installed in the Thermal Power Station is the applicants property. The case la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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